Title: Circular 152/2011/TT-BTC Guiding the Government's Decree 67/2011/ND-CP of detailing and guiding a number of articles of the Law on Environmental Protection Tax

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 11-11-2011

 

Taxable objects

Taxable objects defined in Article 3 of the Law on Environmental Protection Tax and Article 2 of the Government's Decree No. 67/2011/ND-CP of August 8, 2011, are specified as follows:

1. Petrol, oil and grease, including:

1.1. Petrol, except ethanol;

1.2. Jet fuel;

1.3. Diesel fuel;

1.4. Kerosene;

1.5. Fuel oil;

1.6. Lubricants;

1.7. Grease.

Petrol, oil and grease specified in this Clause include all kinds of petrol, oil and grease (below collectively referred to as petrol and oil) of fossil origin which are sold in Vietnam, excluding bio-preparations (such as ethanol, vegetable oil, animal fat, etc.).

For mixed fuel containing bio-fuel and petrol and oil of fossil origin, environmental protection tax shall be calculated and collected only for the volume of petrol and oil of fossil origin.

2. Coals, including:

2.1. Lignite (brown coal);

2.2. Anthracite coal;

2.3. Fat coal;

2.4. Other coals.

3. Hydrochlorofluorocarbon (HCFC) solution, meaning a group of the ozone layer-depleting substances used as refrigerant in cooling equipment and semi-conductor industry, which are domestically produced, imported separately or in imported refrigeration electric equipment.

4. Taxable plastic bags (soft plastic bags), meaning thin plastic bags and packings made of high density polyethylene (HPDE), low density polyethylene (LDPE) or linear low density polyethylene (LLDPE) resin, excluding environmentally friendly ready-made goods packings and plastic bags complying with the environmental protection law and the guidance of the Ministry of Natural Resources and Environment.

5. Herbicides restricted from use.

6. Termiticides restricted from use.

7. Forest product preservatives restricted from use.

8. Storehouse disinfectants restricted from use.

Details of herbicides restricted from use, termiticides restricted from use, forest product preservatives restricted from use and storehouse disinfectants restricted from use are specified in the National Assembly Standing Committee's Resolution No. 1269/2011/NQ-UBTVQH12 of July 14, 2011, on the Environmental Protection Tariff.

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